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This course is undertaken by you towards the end of the program to extend knowledge of organisational context including, ICT systems, processes, strategies and governance and accounting theories and to provide you with skills to critically appraise accounting practices.

The course enables you to apply accounting theories and knowledge of financial and management accounting and auditing to critically appraise organisational strategies, governance and reporting, the use of ICT and accountants’ approaches to ethics.

The course provides technical competency in evaluating organisational strategies, governance and ICT systems. The course also provides professional competency in evaluating information, critical thinking and ethical decision making. This course is a required technical and profession competency component of CPA and CAANZ accreditation and specifically addresses Technical Competency Area 10.

This course extends your knowledge of accounting systems, governance and theories to provide you with tools to critically evaluate accounting practices. At the conclusion of this course, you will be equipped to describe and evaluate the use of ICT in organisations and governance systems. You will have advanced knowledge of ethics to identify and appraise ethical situations. Your knowledge of accounting theories will further enhance your ability to enable advanced critical evaluation of accounting practices. The main teaching approach will be problem-based learning within a community of inquiry. Industry engagement will be used to enhance your learning.

On completion of this course students should be able to:

1. explain the impact of Information and Communication Technology on an organisation’s environment and business model, and how it supports data analysis and decision making (TCA10 LO1);
2. explain how ICT supports the identification, reporting, and management of risk in an organisation and how it can enhance the efficiency and effectiveness of an organization’s systems and processes (TCA10 LO2);
3. explain how ICT is used to analyse data and information (TCA10 LO3);
4. explain how ICT is used to enhance the efficiency and effectiveness of communication (TCA10 LO4);
5. apply data protection and privacy regulations when collecting, generating, storing, accessing, using or sharing data and information (TCA4 LO5);
6. analyse the adequacy of systems, processes and controls for collecting, generating, storing, accessing, using, or sharing data and information and make recommendations for improvements through exercising judgement (TCA10 LO5) (TCA11 LO6);
7. critically evaluate accounting processes and systems, regulation and accountants' ethics through applying theoretical principles (TCA2 LO6) (TCA11 LO1) (PCA4 LO4) (ALS3).